Estados Financieros Comparados Actualizado al 17 de marzo de 2026
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT Seguros/INSURANCE
CIFRAS EXPRESADAS EN MILES DE SOLES
Empresa/Cuenta Crecer Seguros Insur Cia. de Seg. Interseguro La Positiva La Positiva Vida
CIIU 66010 6603 6603 6603 6601
ESTADO DE SITUACION FINANCIERA / STATEMENT OF FINANCIAL POSITION 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024
Efectivo y Equivalente de Efectivo / CASH AND DEPOSITS 299,383 161,890 194,968 38,972 482,555 203,954 230,709 103,800 81,980 89,460
Inversiones financieras (neto) / Financial Investments (Net) 159,707 15,300 427,508 72,934 163,469 152,430 27,885 29,956 83,580 75,504
Cuentas por Cobrar por Operaciones de Seguros (neto) / Accounts receivable from insurance transact.(net) 24,648 20,126 26,233 33,373 65,159 38,185 692,749 645,038 145,662 138,961
Menos: Cargas Aplicadas Sobre Polizas / Less: Charges applied to policies 0 0 0 0 0 0 -95,880 -87,784 0 0
Cuentas por Cobrar por Operaciones Sujetas a Riesgo Crediticio (neto) / Accounts receivable from transactions subject to credit risk 0 0 0 0 0 0 0 0 0 0
Cuentas por Cobrar a Reaseguradores y Coaseguradores (neto) / Accounts receivable from reinsurers and coinsurers (net) 13,156 13,433 4,689 10,715 17,436 4,336 68,926 134,469 62,584 69,359
Activo por Reservas Técnicas a Cargo de Reaseguradoras 23,706 14,672 3,319 2,594 16,334 18,650 316,988 398,415 355,608 342,934
Cuentas por Cobrar Diversas (neto) / Sundry accounts receivable (net) 435 1,593 11,470 13,820 121,511 212,559 7,784 17,513 78,111 97,585
Cuentas por Cobrar por Productos Financieros Derivados para Negociación / Accounts receivable from financial derivatives for trading purposes 0 0 0 0 0 0 0 0 0 0
Cuentas por Cobrar Productos Financieros Derivados con Fines de Cobertura / Accounts receivable from financial derivatives for hedging purposes 0 0 0 0 0 0 0 0 0 0
Cuentas por Cobrar por Macro-coberturas / Accounts receivable from macro-hedging 0 0 0 0 0 0 0 0 0 0
Gastos Contrados por Adelantado / Prepaid expenses 421 520 5,924 10,979 16,243 14,382 21,875 13,253 3,708 1,776
TOTAL ACTIVO CORRIENTE / TOTAL CURRENT ASSETS 521,456 227,534 674,111 183,387 882,707 644,496 1,271,036 1,254,660 811,233 815,579
Activos por Reservas Técnicas a cargo de reaseguradores 5,606 3,353 14,043 12,040 28 45 173,038 190,761 4,531 2,631
Inversiones Financieras (neto) / Financial Investments (Net) 317,172 240,980 34,220 25,623 14,512,754 14,119,887 1,359,343 1,251,753 6,156,757 5,861,623
Inversiones en Inmuebles (neto) / Investments in immovable property (net) 24,222 24,840 0 0 1,703,773 1,498,624 35,883 35,978 643,610 513,243
Inmuebles, Muebles y Equipo (neto) / Property, furniture and equipment (net) 1,469 1,621 3,071 1,863 36,476 30,079 42,771 45,671 14,864 20,295
Activos Intangibles (Neto) / Intangible assets (net) 4,170 5,872 475 129 10,977 11,689 36,544 29,860 0 0
Activo por Impuesto a las ganancias / Deferred income tax assets 13,079 15,968 3,672 4,576 0 0 11,316 24,465 0 0
Activo no Corrientes Mantenidos para la Venta (neto) 0 0 0 0 0 0 0 0 0 0
Otros Activos / Other assets 0 0 2,365 75 139,676 103,976 409 166 46,450 42,218
TOTAL ACTIVO / TOTAL ASSETS 887,174 520,168 731,957 227,693 17,286,391 16,408,796 2,930,340 2,833,314 7,677,445 7,255,589
Tributos, Participaciones y Ctas. por Pagar Diversas / Taxes, profit sharing and other accounts payable 330,256 72,433 483,874 8,148 114,236 212,131 121,126 86,911 55,373 86,212
Cuentas por Pagar por Productos Financieros Derivados para Negociación / Accounts payable due to financial derivatives for trading purposes 0 0 0 0 0 0 0 0 0 0
Cuentas por Pagar por Productos Financieros Derivados con Fines de Cobertura / Accounts payable due to financial derivatives for hedging purposes 0 0 0 0 0 0 0 0 0 0
Cuentas por Pagar por Macro-Coberturas / Accounts payable due to macro-hedging 0 0 0 0 0 0 0 0 0 0
Obligaciones Financieras / Financial liabilities 0 0 0 0 120,445 300,724 23 0 0 0
Cuentas por Pagar a Intermediarios, Comercializadores y Auxiliares / Accounts payable to brokers and assistants 20,097 25,428 2,141 1,806 0 0 122,857 114,585 49,453 44,553
Cuentas por Pagar a Asegurados / Accounts payable to insured 3,876 2,379 7,760 18,516 0 0 29,375 28,553 7,817 4,772
Cuentas por Pagar a Reaseguradores y Coaseguradores (neto) / Accounts payable to reinsurers and coinsurers (net) 28,943 28,047 22,049 25,777 16,776 6,354 277,103 287,537 203,606 289,105
Reservas Técnicas por Siniestros / Technical reserves for claims 69,246 48,330 4,523 3,530 310,503 182,015 483,504 555,367 1,452,374 1,276,441
TOTAL PASIVO CORRIENTE / TOTAL CURRENT LIABILITIES 452,418 176,617 520,347 57,777 561,960 701,224 1,033,988 1,072,953 1,768,623 1,701,083
Obligaciones Financieras / Financial liabilities 10,232 10,231 0 0 339,962 333,061 84,181 94,100 0 0
Reservas Técnicas por Siniestros / Technical reserves for claims 1,540 0 0 0 0 0 0 0 0 0
Reservas Técnicas por Primas / Technical reserves for premiums 314,259 241,518 24,017 20,286 14,638,233 13,932,715 568,710 567,024 4,722,200 4,467,502
Otros Pasivos (neto) / Other provisions (net) 2,502 3,117 1,121 1,199 0 0 0 0 0 0
Pasivos Diferidos / Deferred profits 1,071 990 1,200 365 12,288 17,113 144,592 119,532 0 0
Pasivo por Impuesto a las Ganancias Diferido / Deferred income tax liabilities 0 0 0 0 0 0 0 0 739 1,396
TOTAL PASIVO / TOTAL LIABILITIES 782,022 432,473 546,685 79,627 15,552,443 14,984,113 1,831,471 1,853,609 6,491,562 6,169,981
Capital Social / Capital stock 85,221 72,660 36,812 36,812 1,032,356 995,319 773,000 660,881 752,850 665,915
Capital Adicional / Additional capital 0 0 0 0 -63,460 -63,460 0 0 36,542 36,542
Reservas / Reserves 2,958 1,563 110,744 73,696 361,326 348,363 105,404 83,847 110,408 81,251
Acciones en Tesorería / Treasury shares 0 0 0 0 0 0 0 0 0 0
Instrumentos Financieros Compuestos 0 0 0 0 0 0 0 0 0 0
Ajustes al patrimonio / Equity adjustments -462 -487 964 510 62,238 -77,952 50,369 40,880 36,381 22,425
Resultados Acumulados / Retained earnings -733 -1,164 0 0 -88,170 -153,885 -13,642 -21,476 -20,755 -12,093
Resultado del Ejercicio / Period's results 18,168 15,123 36,752 37,048 429,658 376,298 183,738 215,573 270,457 291,568
TOTAL PATRIMONIO / TOTAL EQUITY 105,152 87,695 185,272 148,066 1,733,948 1,424,683 1,098,869 979,705 1,185,883 1,085,608
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY 887,174 520,168 731,957 227,693 17,286,391 16,408,796 2,930,340 2,833,314 7,677,445 7,255,589
ESTADO DE RESULTADOS / INCOME STATEMENT 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024
Primas de Seguros (Neto) / Insurance premiums (net) 295,270 286,366 111,299 118,687 2,262,032 1,352,675 1,393,153 1,378,969 1,552,755 1,496,077
Reaseguro Aceptado (Neto) / Accepted reinsurance (net) 0 0 0 0 0 0 0 0 0 0
Ajuste de Reservas Técnicas de Primas de Seg. y Reaseg. Aceptado / Adjustments to technical reserves for accepted insurance and re-insurance premiums -72,102 -64,939 -4,281 -861 -1,076,771 -478,202 -27,613 10,533 -264,670 -183,633
TOTAL PRIMAS NETAS DEL EJERCICIO / TOTAL NET PREMIUMS FOR FISCAL YEAR 223,168 221,427 107,018 117,826 1,185,261 874,473 1,365,540 1,389,502 1,288,085 1,312,444
Primas Cedidas Netas / Ceded premiums (net) -29,037 -25,012 -58,398 -55,665 -22,164 -16,945 -434,958 -501,532 -326,299 -504,445
Ajuste de Reservas Técnicas de Primas Cedidas / Adjustment to technical reserves for ceded premiums 2,283 -786 2,342 -20 -16 21 -5,421 -1,059 224 1,920
TOTAL PRIMAS CEDIDAS NETAS DEL EJERCICIO / TOTAL CEDED PREMIUMS -26,754 -25,798 -56,056 -55,685 -22,180 -16,924 -440,379 -502,591 -326,075 -502,525
PRIMAS GANADAS NETAS / NET PREMIUMS EARNED 196,414 195,629 50,962 62,141 1,163,081 857,549 925,161 886,911 962,010 809,919
Siniestros de primas de seguros (netos) / Insurance premium claims (net) -53,286 -41,073 -55,859 -70,606 -1,245,065 -1,008,893 -639,296 -612,011 -904,135 -841,675
Siniestros de reaseguros aceptados (netos) / Accepted reinsurance claims (net) 0 0 0 0 0 0 -11 0 -9,654 -239
Siniestros de primas cedidas (netos) / Ceded premiums claims 18,712 12,911 45,910 55,949 8,323 2,919 149,501 203,585 228,564 307,117
Recuperos y Salvamentos / Recovery and salvage 427 161 3,933 2,806 0 0 465 427 0 0
SINIESTROS INCURRIDOS (NETOS) / CLAIMS INCURRED (NET) -34,147 -28,001 -6,016 -11,851 -1,236,742 -1,005,974 -489,341 -407,999 -685,225 -534,797
Ajuste de Reservas para Riesgos Catastróficos / Adjustment to reserves for catastrophe risk -1,963 -4 -57 -79 0 0 -1,158 -1,701 0 0
RESULTADO TECNICO BRUTO / GROSS TECHNICAL PROFTIS 160,304 167,624 44,889 50,211 -73,661 -148,425 434,662 477,211 276,785 275,122
Comisiones sobre Primas de Seguros (netas) / Commissions on insurance premiums (net) -110,276 -116,888 -7,928 -7,079 -211,449 -172,999 -217,659 -211,915 -214,040 -178,203
Comisiones sobre Reaseguro Aceptado (netas) / Commissions on accepted reinsurance (net) 0 0 0 0 0 0 0 0 0 0
Comisiones de Primas Cedidas (netas) / Commissions of ceded premiums (net) 0 0 0 0 0 0 0 0 0 0
COMISIONES (NETAS) / FEES (NET) -110,276 -116,888 -7,928 -7,079 -211,449 -172,999 -217,659 -211,915 -214,040 -178,203
Ingresos Técnicos Diversos / Sundry technical income 0 52 24,891 7,321 9,342 4,162 3,419 18,380 0 0
Gastos Técnicos Diversos / Sundry technical expenses -8,442 -14,549 -9,629 -8,209 -107,425 -93,954 -34,094 -57,308 -57,933 -45,994
Ingresos (Egresos) Diversos, neto / Sundry income (expenses), net 0 0 0 0 0 0 0 0 0 0
RESULTADO TÉCNICO / TECHNICAL PROFITS 41,586 36,239 52,223 42,244 -383,193 -411,216 186,328 226,368 4,812 50,925
Ingresos de Inversiones y Otros Ingresos Financieros / Investment income and other financial income 35,930 31,104 26,726 30,576 1,267,087 1,070,983 223,005 218,281 534,605 500,393
Gastos de inversiones y financieros. / Investment expenses and other financial expenses -3,950 -3,665 -1 -74 -303,539 -126,319 -18,103 -25,651 -139,478 -145,790
Provisiones para activos no corrientes mantenidos para la venta / Provisions for non-current assets held for sale 0 0 0 0 0 0 0 0 0 0
Diferencia de Cambio (neto) / Exchange rate difference (net) 0 -131 -4,235 808 6,372 -446 -9,030 309 -7,181 2,504
RESULTADO DE INVERSIONES / INVESTMENTS PROFITS 31,980 27,308 22,490 31,310 969,920 944,218 195,872 192,939 387,946 357,107
Gastos de Administración (Neto de Ingresos por Servicios y Otros) / Administrative expenses (net of service income and others) -50,436 -45,716 -22,306 -20,767 -157,069 -156,704 -185,167 -185,732 -122,301 -116,464
RESULTADO DE OPERACIÓN ANTES DE IMPUESTO / RESULT BEFORE INCOME TAX 23,130 17,831 52,407 52,787 429,658 376,298 197,033 233,575 270,457 291,568
Impuesto a las Ganancias / Income Tax -4,962 -2,708 -15,655 -15,739 0 0 -13,295 -18,002 0 0
UTILIDAD (PÉRDIDA) NETA DEL EJERCICIO / PERIOD'S NET PROFIT (LOSS) 18,168 15,123 36,752 37,048 429,658 376,298 183,738 215,573 270,457 291,568
INDICADORES FINANCIEROS / FINANCIAL RATIOS 31/12/2025 31/12/2025 31/12/2025 31/12/2025 31/12/2025
Liquidez / Liquid Ratio 1.15 1.30 1.57 1.23 0.46
Liquidez Efectiva 0.66 0.37 0.86 0.22 0.05
Siniestralidad Total 0.18 0.50 0.55 0.46 0.59
Apalancamiento 0.88 0.75 0.90 0.63 0.85
Solvencia / Solvency 0.13 0.34 0.11 0.60 0.18
Rentabilidad sobre Activos % / Return on Assets % 2.05 5.02 2.49 6.27 3.52
Rentabilidad de Patrimonio % / Return on Equity % 17.28 19.84 24.78 16.72 22.81
* Estados Financieros expresados en miles de US$